TFL Vsebine / Revija SIR*IUS

Fringe benefits and other income of natural persons from the perspective of tax burdens

Prispevek obravnava razlike v davčnih obremenitvah fizične osebe na prejete ugodnosti v naravi ali v denarju, če je fizična oseba v delovnem razmerju ali prejema ugodnosti v naravi v obliki drugega dohodka. V analitičnem prikazu obračuna bonitete je predstavljena tudi možnost, da motorno vozilo, na katerem temelji celotni prispevek, nabavi zaposlenec, delodajalec pa mu za znesek bonitete dvigne bruto plačo. V drugem delu so analitično prikazani obračun dajatev na drugi dohodek, problematika vrednotenja drugega dohodka in vpliv vrednotenja drugih dohodkov, prejetih v naravi, na dajatve. S finančno metodo dobe povračila je prikazan izračun, koliko časa bi prejemnik ugodnosti potreboval, da bi dobil povrnjeno investicijo, če bi se odločil sam nabaviti motorno vozilo.

The paper deals with differences in tax burdens for natural persons for the received fringe benefits in kind or in cash, if a person is employed or receives fringe benefits in kind through other income. In the analytical presentation of fringe benefit accounting, the paper also includes the case that the employee himself purchases the motor vehicle on which the entire paper is based, while the employer raises his gross salary by the amount of the fringe benefit. The second part of the paper analytically presents the accounting for taxes on other income, the issue of other income valuation and the impact of the valuation of other income received as fringe benefits in kind. The financial payback method has been applied to show the calculation of how long the benefit recipient would need to get the return on the investment should he have decided to purchase the motor vehicle himself.